2015 (10) TMI 1445

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....ents to prove that the claimed amount of Rs. 21,82,240/- had been actually spent. The assessee expressed its inabi l ity to furnish any documentary evidence or primary vouchers in respect of its expenses. The inability to produce any document was specifically noted by Assessing Officer in the order-sheet dated 27.10.2010. Even at the later stage also, before Assessing Officer no documents were produced. Therefore, Assessing Officer disal lowed the above development expenses. Even before ld. CIT(Appeals), assessee could not produce any documents or vouchers in support of claim of genuineness of the expenditure. The ld. CIT(Appeals) also confirmed the addition and dismissed this ground of appeal of the assessee. 3. The ld. counsel for t....

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....ed back to the Assessing Officer for proper verification and necessary action in the matter. He has relied upon the judgement of Hon'ble Punjab & Haryana High Court in the case of CIT Vs Mukta Metal Works 336 ITR 555 and of the Hon'ble Supreme Court in the case of Tek Ram Vs CIT 357 ITR 133. 4. On the other hand, ld. DR strongly objected to the admission of the additional evidence and submitted that whatever cause is explained now was never explained before authorities below for not presenting the additional evidences before them. He has submitted that assessee has expressed inability to produce any documentary evidences before the Assessing Officer. Therefore, genuineness of the vouchers now produced in the shape of additional e....